Explanation:

According to Article 323A, administrative tribunals can adjudicate the disputes and complaints with respect to the recruitment and conditions of service of persons appointed to public services and posts at union, state lvel. Under this article tribunal can be established only by Parliament.

Article 323 B empowers the parliament or state legislatures to set up tribunals for matters other than those mentioned above. The matters to be covered by such tribunals are as follows:
• Levy, assessment, collection and enforcement of any tax
• Foreign exchange, import and export across customs frontiers;
• Industrial and labour disputes;
• Matters connected with Land reforms covered by Article 31A
• Ceiling on urban property;
• Elections to either House of Parliament or the House or either House of the Legislature of a State, but excluding the matters which include
• Delimitation of constituencies
• Matters which can be only questions via election petition. This means that some election matters where courts have been barred cannot be questions in tribunals also.
• Production, procurement, supply and distribution of food-stuffs (including edible oilseeds and oils) and such other goods as the President may, by public notification, declare to be essential goods
Under article 323A, only one tribunal for the centre and one for each state or two or more states may be established i.e. there is no hierarchy of tribunals, whereas under article 323B, a hierarchy of tribunals may be created